Debra Strands regular hourly wage rate is $14, and she receives an hourly rate of $21 for work in excess of 40 hours. During a January pay period, Debra works 48 hours. Debras federal income tax withholding is $89.00, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employers journal entries to record (a) Debras pay for the period and (b) the payment of Debras wages. Use January 15 for the end of the pay period and the payment date. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)